Law: Income Tax Ordinance, 1979

Section: 55,3,3a,143,2(21)(23)(30)(32)(40),80C,14 3B,163,SecondSched.

Law: Civil Procedure Code (V of 1908)

Section: O.XLI,R.34,XLVII,R.1,114

(a) Civil Procedure Code (V of 1908)----- ----O. XLI, R. 34, XLVII, R. 1 & S. 114---High Court (Lahore) Rules and Order, Vol. V, Chap. IV, Part II, R. 5---Difference of opinion between Judges of Division Bench on the point, whether or not there should be re-hearing of appeal---Referee Judge opted for re-hearing of appeal---Validity---Such order of Referee Judge was a judicial order, which if not challenged, would attain finality---Division Bench while re hearing case would have no authority to review judicial order of Referee Judge. (b) Civil Procedure Code (V of 1908)----- ----O. XLI, R. 34---High Court (Lahore) Rules and Order, Vol. V Chap. IV, Part II, R. 5 ---Difference of opinion between Judges of Division Bench---Opinion of Referee Judge---Validity---Where one Judge of Division Bench did not express his opinion on merits, then opinion of Referee judge would not be decision by majority---Where Referee differed from opinion of Judge of Division Bench, who had expressed his opinion on merits, then case would be referred to another Referee Judge---Difference of opinion between Judges of Division Bench on the point of re-hearing of appeal---If Referee Judge decided that there was a case of re-hearing, then matter would be referred back to Division Bench---Where one Judge of Division Bench had already declined to sit on Bench, if case was to be re-heard, then proceedings before Division Bench would stand vitiated. Mubarik Ali Khan v. Anjuman Islamia, Punjab, Lahore PLD 1982 SC 315 and Muhammad Sayyar v. Vice-Chancellor, University of Peshawar PLD 1974 SC 257 ref. (c) Income Tax Ordinance (XXXI of 1979)----Ss. 2(21)(23)(30)(32)(40), 80-C & 143-B---Registration of foreign company alongwith domestic company as resident AOPs and filing of statement under such status under 5.143-C of Income Tax Ordinance, 1979---Effect---Status of foreign company, if considered individually and not as AOPs, would be that of a non-resident company---Non-Pakistani company, if made arrangement for payment of dividends out of its income within Pakistan, would be included in definition of domestic company---Non-Pakistani company would fall within definition of resident company…

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